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Investments (Tables) | 12 Months Ended
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Sep. 30, 2014
Investments, Debt and Equity Securities [Abstract] |
Summary of Investments by Type of Security | The following table summarizes investments by security type as of September 30, 2014 and 2013:
|  | September 30, 2014 |
|  | Cost |  |  | Gross Unrealized Gains |  |  | Gross Unrealized Losses |  |  | Fair Market Value |
Available-for-sale securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate debt securities, short-term |  | $ | 16,273,996 |  |  | $ | 1,472 |  |  | $ | (6,298 | ) |  | $ | 16,269,170 |
Corporate debt securities, long-term |  |  | 2,075,002 |  |  |  | — |  |  |  | (2,984 | ) |  |  | 2,072,018 |
Total |  | $ | 18,348,998 |  |  | $ | 1,472 |  |  | $ | (9,282 | ) |  | $ | 18,341,188 |
|  | September 30, 2013 |
|  | Cost |  |  | Gross Unrealized Gains |  |  | Gross Unrealized Losses |  |  | Fair Market Value |
Available-for-sale securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate debt securities, short-term |  | $ | 5,729,034 |  |  | $ | 2,378 |  |  | $ | (540 | ) |  | $ | 5,730,872 |
Corporate debt securities, long-term |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 5,729,034 |  |  | $ | 2,378 |  |  | $ | (540 | ) |  | $ | 5,730,872 |
Summary of Fair Value of Investments Measured on Recurring Basis | Based on the fair value hierarchy, all of the Company’s investments were classified as Level 2 at September 30, 2014 and 2013, as represented in the following table:
|  | 2014 |  |  | 2013 |
Short-term investments: |  |  |  |  |  |  |  |
Corporate debt securities |  |  |  |  |  |  |  |
Financial |  | $ | 9,334,140 |  |  | $ | 3,411,661 |
Industrial |  |  | 3,980,772 |  |  |  | 1,517,327 |
Utility |  |  | 756,215 |  |  |  | 401,984 |
Commercial paper |  |  |  |  |  |  |  |
Industrial |  |  | — |  |  |  | 399,900 |
Financial |  |  | 2,198,043 |  |  |  | — |
Total short-term investments |  | $ | 16,269,170 |  |  | $ | 5,730,872 |
Long-term investments: |  |  |  |  |  |  |  |
Corporate debt securities |  |  |  |  |  |  |  |
Financial |  | $ | 1,564,505 |  |  | $ | — |
Utility |  |  | 507,513 |  |  |  | — |
Total long-term investments |  | $ | 2,072,018 |  |  | $ | — |

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- Definition Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19279-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a,b,bb) -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2C -URI http://asc.fasb.org/extlink&oid=36462937&loc=SL7498348-110258 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19190-110258 + Details
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- Definition Tabular disclosure of the reconciliation of available-for-sale securities from cost basis to fair value. + References No definition available. + Details
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